Code of Alabama
Chapter 21 - Public Utilities.
Article 3 - Utility Gross Receipts Tax.

Section 40-21-80 - Definitions. - (a) For the purpose of this article, the following terms...

Section 40-21-81 - Legislative Intent. - It is the intention of the Legislature of Alabama that...

Section 40-21-82 - Levy of Tax; Sourcing of Gross Sales or Gross Receipts From Telegraph or Telephone Services. - (a) There is hereby levied, in addition to all other...

Section 40-21-82.1 - Exemptions. - (a) Smith's Water Authority in Lee County, Alabama, is exempt...

Section 40-21-83 - Exclusions. - There are specifically excluded from the gross receipts or gross...

Section 40-21-84 - Utility License Required. - Any person regularly engaging in any business for which a...

Section 40-21-85 - Administration of Article and Collection of Tax. - (a) The provisions of this article shall be administered and...

Section 40-21-86 - Responsibilities of Utilities. - Every person engaged in the State of Alabama in the...

Section 40-21-87 - Disposition of Proceeds of Tax. - All taxes or other funds received or collected by the...

Section 40-21-88 - Liability of Retailer. - Any law to the contrary notwithstanding, any retailer, who relies...